Agre re your comment "control without achieving a takeover". The way sentiment to this bid is shaping up at the moment, RMS may not even get to 80% and hence be able to provide CGT relief.
If a shareholder does accept into the offer as currently presented, they would conceivably be playing "CGT lotto" - in that they could end up with RMS shares but in a situation (RMS<80% as at bid close date) where there is no CGT relief and the accepting shareholder will have to pay CGT later this year after they submit their 30/6/23 tax return.
BRB Price at posting:
37.5¢ Sentiment: Buy Disclosure: Held